There is no requirement to charge HST for sales between departments at the University.
There is a requirement to charge tax on certain transactions if the sales are being made to an organization that is a separate legal entity.
By the nature of McMaster’s activity, it is often difficult to tell if an entity / centre / organization is ‘inside’ McMaster’s legal entity or is external to the University. The page below identifies most of the McMaster related entities and identifies whether or not they should be charged tax when billings are prepared.
Any University department or faculty
Research Institutes of ‘Centres’ other than those noted in the tab below
Including but not limited to:
Revised October, 2018